Statistical procedure used in quality control. Acceptance sampling involves testing a batch of data to determine if the proportion of units having a particular attribute exceeds a given percentage. The sampling plan involves three determinations: (1) batch size; (2) sample size; and (3) maximum number of defects that can be uncovered before rejection of the entire batch. This technique permits acceptance or rejection of a batch of merchandise or documents under precisely specified circumstances, thereby ensuring that the auditor does not reject too many acceptable batches. Acceptance sampling is of particular value to the internal auditor who wants continuous control on the quality of clerical work. From acceptance sampling tables, one can select a sampling plan to assure that errors will not be greater than a specified percentage of the batch (tolerable error rate), provided a full check of rejected batches is made. Acceptance sampling can also be used by the internal auditor to inspect the documents flowing through information channels of the organization. Items that can be checked include pricing and mathematical calculations. Acceptance sampling is basically an internal audit tool. It would be very difficult for the external auditor to devise a sampling plan that, while rejecting, say, 90% of unsatisfactory batches, does not also reject a high number of satisfactory batches.
